I don't think you can get past all the "in receipt" bits in the definitions in Sch 1B para 4. For an IS claimant, what does the trick in these cases is para 5: no requirement to be available for 8 weeks following cessation of para 4 applying.
This takes care of boarding school for the most part, assuming the child comes home for half-term, or at least the occasional weekend. If Carer's Allowance stops, extra IS will replace it. Additionally, the Carer Premium will continue to be paid under a similar 8-week rule - see Sch 2 para 14ZA(4)(c).
Jim
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